We compute second order transport coefficients of the dilute Fermi gas at unitarity. The calculation is based on kinetic theory and the Boltzmann equation at second order in the Knudsen expansion. The second order transport coefficients describe the shear stress relaxation time, non-linear terms in the strain-stress relation, and non-linear couplings between vorticity and strain. An exact calculation in the dilute limit gives , where is the shear stress relaxation time, is the shear viscosity, and is pressure. This relation is identical to the result obtained using the Bhatnagar-Gross-Krook (BGK) approximation to the collision term, but other transport coefficients are sensitive to the exact collision integral.

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